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产财物业及其资产收入如设备的日常磨损津贴,价值在当时被贬值. 税务折旧也被称为商业房地产行业的资本补贴.

根据“1997年所得税评估法”,澳大利亚税务局(ATO)允许收入所有主人根据其个人所得税和租金所得税扣折旧. 根据本法可索赔的折旧是设备Division 40和基本工程/结构改良Division43.

什么是设备Division 40

预期使用寿命有限的资产预计会在价值下降. 这些资产的有效寿命根据其用途和行业(如住宅,办公室,酒店,工业仓库,制造工厂等)而有所不同.

设备折旧的例子有: -

✓ 空调机组

✓ 地毯

✓ 炉灶面

✓ 独立家具

✓ 热水机组

✓ 微波炉 & 烤箱

✓ 抽油烟机

✓ 烟雾探测器

✓ 游泳池过滤


✓ 屋顶

✓ 地基

✓ 厨房橱柜

✓ 车道

✓ 外墙


什么是资本工程/结构改良Division 43

根据物业用途及其行业,对建筑结构和建筑物进行永久固定的建筑物扣除,在40或25年期间,按照折旧率低2.5%或4%的优惠条件. 资本工程扣除的折旧是根据历史建设成本,年龄和当时建筑物的使用情况.

资本工程/结构改良的例子有: -

资本工程/结构改良Division 43时间表按原建筑成本折旧率.